{"data":{"id":"us-or/ors-316.094","jurisdiction":"us-or","citation":"ORS 316.094","heading":"[1979 c.578 §7; 1985 c.749 §1; 1987 c.605 §1; 1989 c.887 §1; 1991 c.714 §6; 1991 c.877 §2; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]","body":"[1979 c.578 §7; 1985 c.749 §1; 1987 c.605 §1; 1989 c.887 §1; 1991 c.714 §6; 1991 c.877 §2; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"a19e5bfe5d4d55938c35567714f68e484aad273c3a76f072d245867e880d41c2","source_id":"us-or","stale":false,"prev":"us-or/ors-316.093","next":"us-or/ors-316.095"},"notice":"GroundRules: Original legal text. Not legal advice."}